Tissues Ltd has a depreciable asset that is estimated for accounting purposes to have a useful life of 8 years. For taxation purposes the useful life is 5 years. The asset was purchased at the beginning of year 1, there is no residual value, and the straight-line method of depreciation is used for both tax and accounting purposes. The tax rate is 30% and the cost of the asset is $100 000. What is the amount of the deferred tax liability account generated by this asset at the end of years 1, 2 and 3?